9911796707
TMI Blog1997 (1) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner filed returns under the Act claiming exemption with respect to paper boards and duplex boards on the basis that the expression "raw material, component parts and inputs" under Explanation II to entry 16B of the Schedule to the Act excludes "paper". Thus, it was contended that no tax could be levied under the Act now. The assessing authority did not agree with this contention for all these years. Matters were carried in appeal to the appellate authority. The appellate authority also affirmed the view of the assessing authority. Therefore, the matter was carried further by way of second appeal to the Tribunal. The Tribunal referred to entry 6 of the Schedule and stated that Explanation II was restrictive in scope and could not compr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw, throun or twisted silk, tobacco (whether raw or cured), cement, paper, electrical goods or such other inputs as may be notified by the State Government for purposes of exemption from tax under item 16B from time to time, but include aluminium ingots and ores of all kinds." A notification was issued on June 19, 1985 in terms of Explanation II thereof which included certain items as falling outside the ambit of entry 16B and at item No. 5 paper is stated. 3.. Now, Sri Sarangan, learned Senior Advocate for the petitioner submits that the expression "paper" used in Explanation II and the notification issued thereunder would include a paper board and therefore the turnover relating thereto is not subject to any tax. The Tribunal has ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was made clear by appropriate provision. In the absence of any inclusion or exclusion in the expression "paper" it must be held that it included all kinds of paper. Examined from that angle, the view taken by the Tribunal does not stand on close scrutiny. We should not merely be guided either by taking a narrow or common parlance meaning to expression "paper" as being used only for purposes of writing or printing but in such circumstance, there is such legislative history or practice. It must be understood that the paper boards are a thicker variety of paper containing thin sheets of paper would not put it out of category of "paper" and therefore, would not cease to be paper and is covered by the expression used in explanation II to entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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